Partnertax.ai
Start free trial →

Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-18-173

Interpretation of Article Generally

Official textalison.legislature.state.al.us

Due consideration shall be given in the interpretation of this article to applicable sections of the U.S. Internal Revenue Code in effect from time to time, its rulings and regulations provided such Code, rulings, and regulations are not in direct conflict with any portion of this article.

Last amended: Code 1975, §40-14-103; Acts 1984, 1st Ex. Sess., No. 84-756, p. 121, §14.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 40-18-151 · Alliance for the Mentally Ill of Alabama and Mental Health…
  2. 40-18-152 · Alabama Breast and Cervical Cancer Research - Program…
  3. 40-18-153 · Alabama 4-H Club Foundation, Incorporated
  4. 40-18-154 · Alabama Military Support Foundation, Inc. - Contribution…
  5. 40-18-155 · Alabama Firefighters Annuity and Benefit Fund
  6. 40-18-156 · Alabama Veterinary Medical Foundation for the Spay-Neuter…
  7. 40-18-157 · Alabama Association of Rescue Squads
  8. 40-18-160 · General Provisions
  9. 40-18-161 · Determination of Taxable Income
  10. 40-18-162 · Determination of Tax of Shareholder
  11. 40-18-163 · Adjustments for Services Rendered or Capital Furnished by…
  12. 40-18-164 · Increase or Decrease in Basis of Shareholder’s Stock;…
  13. 40-18-165 · Distribution of Property Generally
  14. 40-18-166 · “Accumulated Adjustments Account” Defined; Application…
  15. 40-18-167 · Applicability of Chapter
  16. 40-18-168 · “Carryforward” and “Carryback” Provisions
  17. 40-18-169 · Adjustments to Earnings and Profits
  18. 40-18-170 · Circumstances Under Which Corporation Treated as…
  19. 40-18-171 · Determination of Shareholder’s Pro Rata Share; “Affected…
  20. 40-18-172 · “Post-Termination Transition Period” and “Determination”…
  21. 40-18-173 · Interpretation of Article Generally
  22. 40-18-174 · Tax Imposed on Certain Built-In Gains
  23. 40-18-175 · Tax Imposed When Passive Investment Income of Corporation…
  24. 40-18-176 · Nonresident Shareholder Composite Returns
  25. 40-18-190 · Definitions
  26. 40-18-191 · Filing with Department Written Statement of Intent to Claim…
  27. 40-18-192 · Effect of Compliance with Requirements; Agreements…
  28. 40-18-193 · Qualifications for Capital Credits
  29. 40-18-193.1 · Applicability to Gaming Facilities
  30. 40-18-194 · Entities Allowed Capital Credit
  31. 40-18-195 · Capital Credit Not to Exceed Capital Costs of Project
  32. 40-18-195.1 · Capital Credits and Abatements Under 2007 North American…
  33. 40-18-196 · Department to Report Annually
  34. 40-18-197 · Department to Adopt Regulations and to Audit Companies
  35. 40-18-198 · Officer to File Affidavit with Department
  36. 40-18-199 · State Industrial Development Authority Not to Grant Credits…
  37. 40-18-200 · Entities Approved by State Industrial Development Authority…
  38. 40-18-201 · Companies to Maintain Records; Regulations Concerning…
  39. 40-18-202 · Availability of Capital Credits for New Projects After…
  40. 40-18-202.1 · Availability of Capital Credits After December 31, 2018
Full table of contents →